c节：商业和支助服务

部分CD.4

BUSINESS AND SUPPORT SERVICES
ACCOUNTING
财务报告 AND STATEMENTS

过程

财务会计与报告

The system of accounting for 和 reporting the financial activities of this state 和 its political subdivisions, including college districts:

必须符合国家财政法律；

May not misrepresent the nature, scope, or duration of the financial activities of the state or political subdivision; 和

May follow the statutory st和ards in Government Code Chapter 2266 when other accounting bases conflict with state law.

Compliance with the statutory accounting principles of Chapter 2266 by this state or a political subdivision satisfies any other law that requires accounting 和 reporting according to generally accepted accounting principles, including Government Code 403.013 or 2101.012.

The college district shall submit its audited annual financial report to the Coordinating Board by January 1st of each year.

财务报告

Each community college shall provide to the Coordinating Board financial data related to the operation of each community college using the specific content 和 format prescribed by the Coordinating Board. Each community college shall provide the report no later than January 1st of each year.

年度财务报表

The governing body of a junior college district shall prepare an annual financial statement showing for each fund subject to the authority of the governing body during the fiscal year:

  • The total receipts of the fund, itemized by source of revenue, including taxes, assessments, service charges, grants of state money, gifts, or other general sources from which funds are derived;

按支出性质分项列出的基金支出总额； 和

会计年度结束时各基金的结余。

公布及存档

The system of accounting for 和 reporting financial activities of the College District must be consistent with federal 和 state guidelines 和 may not misrepresent the nature, scope, or duration of the financial activity of the college district.

国家支出数据库

A state agency, including a college district, is required to cooperate with 和 provide information to the comptroller as necessary to implement 和 administer the state expenditure database. A state agency is not required to record information or expend resources for the purpose of computer programming or other additional actions necessary to make information reportable under this section.

Each state agency that maintains a generally accessible Internet site or for which a generally accessible Internet site is maintained shall include a link on the agency’s Internet site to the state expenditure database.

公布财务交易

Each institution of higher education, including each college district, shall post on the institution’s Internet website a copy of the institution’s financial transactions to the extent necessary to provide, for each payment drawn from money appropriated from the state general revenue fund or received as student tuition or fee payments:

  • 付款金额；

  • 付款日期；

  • 付款目的的简要说明； 和

  • 收款人的名称。

An institution of higher education may comply by providing on the institution’s Internet website an easily noticeable direct link, the purpose of which is clearly identifiable, to an Internet website maintained by the comptroller that provides information concerning the institution that is similar to the information required above.

Approved:
Updated: 2019
Reviewed: 2020, 2024